WCO 分类路径
- 章44木及木制品
- 品目4415木制包装箱、桶、托盘及类似品
- 子目441510箱、盒、板条箱、桶及类似包装;缆盘
- 国家码441510000Cases, boxes, crates, drums and similar packings; cable -drums
441510000
"Cases, boxes, crates, drums and similar packings; cable -drums"
HS 编码 441510000(第 44 章「木及木制品」;品目 4415「木制包装箱、桶、托盘及类似品」;子目 441510「箱、盒、板条箱、桶及类似包装;缆盘」)在日本税则中对应"Cases, boxes, crates, drums and similar packings; cable -drums"。日本海关对该编码商品征收一般税率 3.4%、WTO 税率 2.8%。法定计量单位为NO, KG。该商品涉及 2 项进口管理规定或禁限措施,详见合规章节。目前有 20 项自贸协定优惠税率可适用于该编码。
税率清单
| 类别 | 税率 |
|---|---|
一般税率 General rate | 3.4% |
WTO 税率 WTO rate | 2.8% |
GSP 特惠税率 GSP rate | 1.68% |
自贸协定优惠税率
20 项特惠可选 · 需原产地证明
| 协定 / 特惠 | 税率 |
|---|---|
| Singapore | Free |
| Mexico | Free |
| Malaysia | Free |
| Chile | Free |
| Thailand | Free |
| Indonesia | Free |
| Brunei | Free |
| ASEAN | Free |
| Philippines | Free |
| Switzerland | Free |
| Vietnam | Free |
| India | Free |
| Peru | Free |
| Australia | Free |
| Mongolia | Free |
| CPTPP | Free |
| EU | Free |
| UK | Free |
| RCEP_ASEAN_AU_NZ | Free |
| RCEP_Korea | Free |
合规与管制
2 项进口管理规定 / 禁限 / 许可证要求
食品衛生法
Food Sanitation Act
FD · https://www.mhlw.go.jp/stf/seisakunitsuite/bunya/kenkou_iryou/shokuhin/yunyu_kanshi/kanshi/index_00004.html
机关:Office of Import Food Safety Food Inspection and Safety Division,Public Health Bureau , Ministry of Health, Labour and Welfare需许可证
植物防疫法
Plant Quarantine Law
PL · http://www.maff.go.jp/pps/j/introduction/english.html
机关:Plant Protection Division, Food Safety and Consumer Affairs Bureau, Ministry of Agriculture, Forestry and Fisheries需检验检疫
同一 HS 6 位前缀 4415.10 在其他国家的税率对照